Legislative Competence of Rule 36(4) of CGST Rules 2017 1. Rule 36(4) was inserted vide Notification No- 49/2019- Central Tax dated 09.10.2019 subsequently amended vide Notification No- 30/2020 Central Tax dated 03.04.2020 2. Condition for the availment of the Credit under Rule 36(4) of CGST
About the course: In this Session, DR. M.K. Bhatt will discuss the major issues in the taxability of the charitable institutions. There are various confusions faced by the professionals while handling the taxation of a charitable institution. We will try to resolve the queries and
Blocked Credit Under Section 17(5): The Orissa High Court 2019-TOIL01088, in the case of Safari Retreats (P) Ltd, which permitted availement of ITC on GST paid on raw materials such Cement, Steel, Sand, Construction Material, Sanitary, Electrical, Wooden items and other tax paid items for
To, All development Commissioners Special Economic Zones. Subject: Important operational issues pertaining to Special Economic Zones (SEZs)/ Export Opeiented Units (EOUs) during the prevailing lockdown for COVID 19- reg. Sir, I am directed to refer to the CVs held with the stakeholders across SEZs/EOUs during
GST on ट्रस्ट “AtoZ”-पार्ट-6 डिफरेंट केस स्टडी इस पार्ट में केस स्टडीज हैं:- स्कूल, मंदिर,गौशाला, रिलिजियस सेरेमनी, क्लब, थिएटर ग्रुप, सीएसआर, स्पॉन्सरशिप। समस्त घटनाएँ व नाम काल्पनिक हैं, अगर वे किसी से मेल खाती हैं तो यह महज एक संयोग है। केस 1 एक हायर
Retrospective amendment in transitional provisions, Notification no. 43/2020 Tradition, of changing what is not suitable for the revenue. Following the suit, provisions related to transitional ITC are changed. Needless to say, retrospectively. After numerous decisions in favor of taxpayers. The retrospective amendment in transitional provisions
Modification in notification banned the export of masks: The export of masks was banned due to Covid 19. An amendment is made in the export policy of masks. Notification no 6/2015-20 dated 16th May 2020 has allowed the export of some specific type of masks. In
The important ruling related to Doctrine of Frustration and Force majure Supreme court ruling quite relevant for the current time. We are already exploring the applicability of force majure over the contracts due to corona. Indian contract Act provides for the Doctrine of Frustration and Force majure.
IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 673 OF 2012 SOUTH EAST ASIA MARINE …APPELLANT ENGINEERING AND CONSTRUCTIONS LTD. (SEAMEC LTD.) VERSUS OIL INDIA LIMITED …RESPONDENT With CIVIL APPEAL NO. 900 OF 2012 OIL INDIA LIMITED …APPELLANT VERSUS SOUTH
About the course: In this session, CA Aanchal Kapoor will Discuss the refund with the latest amendments and important case studies related to refund. It will cover detailed analysis along with practical issues and case studies on GST Refunds with Recent Amendments. About the course
